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Identification of Intangibles in the Value of Microfinance Institutions

Author

Listed:
  • Carmen Lozano

    (Polytechnic University of Cartagena, Spain)

  • Federico Fuentes

    (Polytechnic University of Cartagena, Spain)

Abstract

This paper examines the relevant qualitative aspects of a microfinance company’s strength. The inclusion of these aspects in accounting reports through what may be called “invisible balances” (coming from intangible assets) would be a complement to “visible balances” in which the tangible assets of the company are reflected. The methodology that the authors propose is based on the application of the theory of fuzzy subsets. The authors’ approach makes use of logical outlines, which are flexible enough to attempt more realistic assessments and is indispensable in a context clearly defined by complexity and uncertainty.

Suggested Citation

  • Carmen Lozano & Federico Fuentes, 2010. "Identification of Intangibles in the Value of Microfinance Institutions," Journal of Electronic Commerce in Organizations (JECO), IGI Global, vol. 8(2), pages 24-40, April.
    • Handle: RePEc:igg:jeco00:v:8:y:2010:i:2:p:24-40
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